Item 1: Direct Writing Company
Legal name, business address and ZIP Code, the date the company executes the agreement and its state of incorporation.
SF275
Reinsurance Agreement in Favor of the United States
- Agency
- GSA
- Revision
- Rev. 10/2023
- Fillable fields
- 21
- Pages
- 3
- Official source
- GSA form page
- Checked
- October 20, 2026
Standard Form 275 (SF 275): Reinsurance Agreement in Favor of the United States
Standard Form 275 (SF 275), Reinsurance Agreement in Favor of the United States, is prescribed by GSA under FAR (48 CFR) 53.228(j), and GSA hosts it in its forms library. The footer prints STANDARD FORM 275 (REV. 10/2023), and the form carries OMB Control Number 9000-0001 with an expiration date of 1/31/2027.
The instructions say the form is used where it is desired to cover the excess of a Direct Writing Company's underwriting limitation by reinsurance instead of co-insurance on bonds running to the United States except Miller Act Performance and Payment Bonds. It names FAR (48 CFR) 28.202(a)(4) and 53.228(j) and 31 CFR 223.11(b)(1).
GSA's page says the form is intended for use by government contractors and contracting personnel. You can fill it out free in your browser on this page and download the result without an account.
What's on SF 275
Item 2: Reinsuring Company
Legal name, business address and ZIP Code, the Amount of This Reinsurance in dollars, the date it executes the agreement and its state of incorporation.
Item 3: description of bond
Type and purpose of the bond, penal sum, date of bond, bond number, the principal's legal name and address, and the state of incorporation if the principal is a corporation.
Agreement and terms
The printed agreement, the purpose of indemnifying the United States, and two numbered covenants on paying a default and on suit by the United States.
Items 4 and 5: signatures and seals
For each company, a signature, an attest signature, typed names and titles, and a corporate seal.
The form has five numbered items, the agreement terms and the instructions on page 3.
How to complete SF 275
- 1
Name both companies
The form marks items 1, 2 and 3E for the legal name, business address and ZIP Code. Enter each company's execution date and state of incorporation.
- 2
Describe the bond
Item 3A asks for the type and purpose of the bond. If it is associated with a contract, include the contract number, date, amount and the name of the government agency involved.
- 3
Enter the penal sum and reinsurance amount
The instructions say that for a bid bond, the Penal Sum of Bond and the Amount of this Reinsurance may be expressed as a percentage of the bid, provided the actual amounts will not exceed the companies' respective underwriting limitations.
- 4
Sign, attest and seal
The witness clause says the agreement is signed and impressed with corporate seals by officers possessing power to sign, and attested by officers empowered to do so.
- 5
File the original and copies
The original and copies specified by the bond-approving officer accompany the bond or are filed within the time period shown in the bid or proposal. One carbon copy accompanies the quarterly Schedule of Excess Risks.
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Filing, time and paperwork notice
Where it goes
With the bond, or within the time period shown in the bid or proposal, in the number of copies the bond-approving officer specifies. One carbon copy, signed and sealed, goes with the Direct Writing Company's quarterly Schedule of Excess Risks filed with the Department of Treasury.
Bonds it does not cover
The instructions say the form covers bonds running to the United States except Miller Act Performance and Payment Bonds.
Other copies
The form says other copies may be prepared for the use of the Direct Writing Company and Reinsuring Company.
Time to complete
The Paperwork Reduction Act statement estimates 1 hour, under OMB control number 9000-0001. Comments on the estimate go to General Services Administration, Regulatory Secretariat Division (MVCB), 1800 F Street, NW, Washington, DC 20405.
Related forms
SF273
Reinsurance Agreement for a Bonds Statute Performance Bond
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SF274
Reinsurance Agreement for a Bonds Statute Payment Bond
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SF24
Bid Bond
97 fields, 4 pages
SF34
Annual Bid Bond
33 fields, 3 pages
SF1414
Consent of Surety
48 fields, 2 pages
SF28
Affidavit of Individual Surety
29 fields, 4 pages
Who completes SF 275?
The form is an agreement between two companies in favor of the United States.
Official sources and the blank
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Questions about Form SF275
Who issues SF 275?
The footer says Prescribed by GSA-FAR (48 CFR) 53.228(j). GSA hosts the form in its forms library.
Which bonds does SF 275 cover?
The instructions say bonds running to the United States except Miller Act Performance and Payment Bonds.
Can SF 275 be used with a bid bond?
The instructions say that if the form is used to reinsure a bid bond, the Penal Sum of Bond and the Amount of this Reinsurance may be expressed as a percentage of the bid, provided the actual amounts will not exceed the companies' respective underwriting limitations.
What does the Reinsuring Company agree to on SF 275?
The form says that if the Direct Writing Company fails to pay a default under the bond, the Reinsuring Company pays the United States the Amount of this Reinsurance, or the unpaid default when it is less, and the United States may sue the Reinsuring Company.
Can one SF 275 cover several reinsuring companies?
The form says each Reinsuring Company should use a separate form.